2004 (2) TMI 575

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..... dent. [Order]. Heard both sides. 2. Both the Revenue as well as M/s. Oswal Woollen Mills Ltd. have filed appeal against the same impugned order. 3. The contention of the Revenue is that the Commissioner (Appeals), Jalandhar was not authorised to hear the appeals arising out of dispute relating to Customs Act. The Revenue produced a copy of Notification No. 78/2002-Cus. (N.T.) dated 5 .....

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